Taxation of government disposals: departments must register and pay GST on sales to unregistered recipients. Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities to unregistered persons is taxable and such entities must register and pay GST; supplies to registered persons are taxable on reverse charge. Penalty under section 73(11) is claimable only when section 73 proceedings are invoked; late GSTR-3B filing with tax and interest paid does not attract section 73(11) but may attract a general penalty under section 125. Debit/credit notes for post-appointed-day price revisions attract GST rates under the GST regime. Section 51 TDS applies to authorities with fifty-one percent or more government participation. TCS under Income Tax Act is includible in GST value. Where invoices accompany consignments consignor or consignee is deemed owner; otherwise the proper officer determines the owner.